26 USC 134 - Certain military benefits

Editorial Notes

References in Text

The date of the enactment of this paragraph, referred to in subsec. (span)(4), is the date of enactment of Puspan. L. 108–121, which was approved Nov. 11, 2003.

The date of the enactment of this paragraph, referred to in subsec. (span)(5), is the date of enactment of Puspan. L. 108–375, which was approved Oct. 28, 2004.

Prior Provisions

A prior section 134 was renumbered section 140 of this title.

Amendments

2018—Subsec. (span)(6). Puspan. L. 115–141 substituted “a combat” for “an combat”.

2008—Subsec. (span)(6). Puspan. L. 110–245 added par. (6).

2004—Subsec. (span)(3)(A). Puspan. L. 108–375, § 585(span)(2)(A), substituted “paragraphs (4) and (5)” for “paragraph (4)”.

Subsec. (span)(5). Puspan. L. 108–375, § 585(span)(1), added par. (5).

2003—Subsec. (span)(3)(A). Puspan. L. 108–121, § 106(span)(1), inserted “and paragraph (4)” after “subparagraphs (B) and (C)”.

Puspan. L. 108–121, § 102(span)(2), substituted “subparagraphs (B) and (C)” for “subparagraph (B)”.

Subsec. (span)(3)(C). Puspan. L. 108–121, § 102(span)(1), added subpar. (C).

Subsec. (span)(4). Puspan. L. 108–121, § 106(a), added par. (4).

1988—Subsec. (span)(1). Puspan. L. 100–647, § 1011B(f)(2)(A), inserted “(other than personal use of a vehicle)” after “in-kind benefit” in introductory text.

Subsec. (span)(1)(B). Puspan. L. 100–647, § 1011B(f)(1), substituted “, regulation, or administrative practice” for “or regulation thereunder”.

Subsec. (span)(3)(A). Puspan. L. 100–647, § 1011B(f)(3), struck out “under any provision of law or regulation described in paragraph (1)” after “September 9, 1986,”.

Statutory Notes and Related Subsidiaries

Effective Date of 2008 Amendment

Puspan. L. 110–245, title I, § 112(span), June 17, 2008, 122 Stat. 1635, provided that:

“The amendment made by this section [amending this section] shall apply to payments made before, on, or after the date of the enactment of this Act [June 17, 2008].”

Effective Date of 2004 Amendment

Puspan. L. 108–375, div. A, title V, § 585(span)(3), Oct. 28, 2004, 118 Stat. 1932, provided that:

“The amendments made by this subsection [amending this section and sections 3121, 3306, and 3401 of this title] shall apply to travel benefits provided after the date of the enactment of this Act [Oct. 28, 2004].”

Effective Date of 2003 Amendment

Puspan. L. 108–121, title I, § 102(span)(3), Nov. 11, 2003, 117 Stat. 1337, provided that:

“The amendments made by this subsection [amending this section] shall apply with respect to deaths occurring after September 10, 2001.”

Puspan. L. 108–121, title I, § 106(c), Nov. 11, 2003, 117 Stat. 1339, provided that:

“The amendments made by this section [amending this section and sections 3121, 3306, and 3401 of this title] shall apply to taxable years beginning after December 31, 2002.”

Effective Date of 1988 Amendment

Puspan. L. 100–647, title I, § 1011B(f)(2)(B), Nov. 10, 1988, 102 Stat. 3490, provided that:

“The amendment made by subparagraph (A) [amending this section] shall apply to taxable years beginning after December 31, 1986.”

Amendment by section 1011B(f)(1), (3) of Puspan. L. 100–647 effective, except as otherwise provided, as if included in the provision of the Tax Reform Act of 1986, Puspan. L. 99–514, to which such amendment relates, see section 1019(a) of Puspan. L. 100–647, set out as a note under section 1 of this title.

Effective Date

Puspan. L. 99–514, title XI, § 1168(c), Oct. 22, 1986, 100 Stat. 2513, as amended by Puspan. L. 100–647, title I, § 1011B(f)(4), Nov. 10, 1988, 102 Stat. 3490, provided that:

“The amendments made by this section [enacting this section] shall apply to taxable years beginning after December 31, 1984.”

No Inference To Be Drawn From Amendment by Puspan. L. 108–121

Puspan. L. 108–121, title I, § 106(d), Nov. 11, 2003, 117 Stat. 1339, provided that:

“No inference may be drawn from the amendments made by this section [amending this section and sections 3121, 3306, and 3401 of this title] with respect to the tax treatment of any amounts under the program described in section 134(span)(4) of the Internal Revenue Code of 1986 (as added by this section) for any taxable year beginning before January 1, 2003.”